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This section is Advance Tariff Ruling Information for ruling 600015930

Start date
07 Jul 2026
Expiry date
06 Jul 2029
Description
Dried dates with cashews that are covered partially with chocolate. Ingredients: Pitted date, dark chocolate 22% (cocoa mass¹, sugar, cocoa bu!er¹ , emulsifier (sunflower lecithin), vanilla extract), cashew nuts¹, sunflower oil, salt. Retail packs 100g.
Keywords
  • CASHEW NUTS
  • DATES
  • DARK CHOCOLATE
  • FOOD PREPARATION
  • CHOCOLATE
Justification
Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). General interpretative rules (GIR)s: GIR 1 - has been used to classify this product by the terms of heading 1806 - Chocolate and other food preparations containing cocoa GIR 5b - has been used to identify the type of packaging - foil bag 100g. GIR 6 - has been used to classify the goods to subheading level 180690 – Other than elsewhere specified Eight Digit Code 18069090 – Other; In immediate packings of a net content not exceeding 1 kg Ten Digit Code 1806909011 - Containing less than 70% by weight of sucrose (including invert sugar expressed as sucrose) Also classified in accordance with: Chapter 18 Note 1 Harmonised System Explanatory Notes (HSEN’s) to 1806